Ketua Pengarah Hasil Dalam Negeri v SCP ASSETS SDN. BHD.

wa-14-38-10-2023 High Court (Mahkamah Tinggi) 6 May 2026 • WA-14-38-10/2023 • 13 min read

3 cases cited (0 SG, 3 foreign)

Catchwords

Appeal against decision of SCIT-taxpayer acquired multi storey car parks for its car park business-whether eligible for capital allowance under paragraph 2(1) Schedule 3 of the Income Tax Act 1967-whether the multi storey car park qualify as a plant-SCIT decided multi storey car parks are plants based on the Court of Appeal decision in Tropiland-whether on an application of the functionality test the car parks are an apparatus for the carrying out of a business or merely a place for the conduct of the business

Judges (1)

Alice Loke Yee Ching Delivered

Counsel (8)

Lembaga Hasil Dalam Negeri Firm Rosli Dahlan Saravana Partnership Firm Azrul Safinas binti Rosli Counsel Appellant Dharsini Kumar Counsel Respondent Felicia Wong Sie Xing Counsel Respondent Munirah binti Abd Wahid Counsel Appellant Norhamizah binti Ab Han Counsel Appellant S. Saravana Kumar Counsel Respondent

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Appellant SCP ASSETS Sdn Bhd Respondent

Cases Cited (3)

UK (1)

[1969] 1 All ER 732

MY (2)

[1994] 2 MLJ 713 [2015] 4 MLJ 487

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-14-38-10-2023)